In some cases, it may be better for her to report all the taxable dividends you received from taxable Canadian corporations. You can do this only if, it allows her to claim or increase her claim for the spouse or common-law partner amount on line 30300 of her return.

If she uses this option, do not include these dividends in your income.

You may be able to claim a dividend tax credit for dividends you received from taxable Canadian corporations. See line 40425.